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Bonita Industries's accounting records reflect the following inventories: Dec. 31, 2017 Dec. 31, 2016 Raw materials inventory $370000 $320000 Work in process inventory 300000 160000

Bonita Industries's accounting records reflect the following inventories:

Dec. 31, 2017 Dec. 31, 2016
Raw materials inventory $370000 $320000
Work in process inventory 300000 160000
Finished goods inventory 190000 150000

During 2017, $870000 of raw materials were purchased, direct labor costs amounted to $670000, and manufacturing overhead incurred was $640000. Bonita Industries's total manufacturing costs incurred in 2017 amounted to

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